SF66 (Legislative Session 94 (2025-2026))
Maple Grove refundable exemption provision for construction materials
Related bill: HF1127
AI Generated Summary
Senate File No. 66 is a legislative bill proposing that construction materials used in building or renovating the Maple Grove Community Center should be exempt from Minnesota's sales and use tax. This exemption would apply to materials, supplies, and equipment purchased between March 31, 2024, and June 1, 2029. The taxes will initially be collected as usual and then refunded according to specific legislative provisions. The money needed for these refunds will come from the state's general fund and be managed by the commissioner of revenue.
Bill text versions
- Introduction PDF file
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| January 15, 2025 | Senate | Floor | Action | Introduction and first reading | |
| January 15, 2025 | Senate | Floor | Action | Referred to | Taxes |
Citations
[
{
"analysis": {
"added": [
"Introduces specific refund process for Maple Grove Community Center construction."
],
"removed": [],
"summary": "This bill references the application of the sales tax rate under section 297A.62.",
"modified": []
},
"citation": "297A.62"
},
{
"analysis": {
"added": [
"Clarifies the refund procedure for construction materials and supplies."
],
"removed": [],
"summary": "This bill refers to the refund process for certain projects as provided in section 297A.75.",
"modified": []
},
"citation": "297A.75"
}
]